Article Per Year (5 Year)
p-Index From 2021 - 2026
2.286
P-Index
This Author published in this journals
All Journal Journal of Applied Finance & Accounting EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Ekonomi Syariah Teori dan Terapan JURNAL MANAJEMEN MOTIVASI Jurnal Riset Akuntansi dan Keuangan Jurnal Organisasi Dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan JRABA Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Prima Yusi Sari
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
The Influence of Financial Knowledge and Locus of Control on Personal Financial Management with Demographics as a Moderating Variable (Case Study on Generation Z) Prakosa, Atang; Sari, Prima Yusi
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.55738

Abstract

Nowadays, Generation Z is closely related to financial issues, which are connected to the increasing prevalence of financial technology in Indonesia. These issues include pay-later cases, problems regarding the understanding of online gambling, and a consumptive nature. This study aims to determine the influence of financial knowledge and locus of control on personal financial management, with demographics as a moderating variable. The study employs an experimental method using a 2 x 2 between-subjects design. The population of this study is Generation Z in Indonesia, divided into two groups: those who are employed and those who are not. The sample consists of 51 participants selected through purposive sampling. They were given manipulated cases adjusted to their profiles, and then asked to make financial decisions. The results of this study show a significant simultaneous influence of financial knowledge and locus of control on personal financial management, both with and without the moderating variable. However, individually, financial knowledge and locus of control cannot be moderated by demographics in their effect on personal financial management. Nonetheless, without the moderating variable, both financial knowledge and locus of control have a direct and partial influence on personal financial management
Corporate in Financial Distress and Determinant Analysis of Successful Financial Turnaround Ardy Primawan; Nanny Dewi Tanzil; Prima Yusi Sari
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.9-24

Abstract

Corporate financial distresses and turnarounds has always been relevant on business literatures because we have seen more than enough corporate bankruptcies over the past decades. Financial distress is a condition of declining financial performance, earlier phase prior to companies experiencing bankruptcy or liquidation. The response to this condition ranges from a denial of the problem, to reducing the scale and scope of operations, all the way to the top change of management and dissolution of corporation. With the complexities of issues and implications associated with financial distresses and the recoveries attempted by corporations, the ability to formulate appropriate strategic responses is becoming very much important for management, researchers and practitioners. This research is focusing on the determinant analysis of multiple organizational factors which are expense retrenchment, profitability, free assets, size, assets retrenchment and leverage on successful turnaround of manufacturing companies listed in Indonesia Stock Exchange (IDX) in research period 2015 to 2019. Data used in this research are secondary ones which obtained from Indonesian Capital Market Directory (ICMD). Financial data from 2015 to 2019 are used to determine financial distresses utilizing Altman’s Z-Score model, and data from 2016 to 2018 are processed as the independent variables. This research takes 125 sample of manufacturing companies which after screening come down to 36 companies in Non-Turnaround (NT) group and 8 companies in Turnaround (T) group. The analysis models used in this study include firm-specific variables from 2016 to 2018 to test the hypotheses. At the 5% level of significance, the logistic regression test showed that the research variables of profitability, free assets and leverage considerably affected the likelihood of a successful financial turnaround, and the prediction accuracy was 87%.
The effect of working capital management and capital structure on firm value through profitability as a mediating variable in manufacturing companies during the COVID-19 pandemic Sari, Dinda Puspita; Sari, Prima Yusi; Cempaka, Adisti Gilang
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.59252

Abstract

During the COVID-19 pandemic, many companies experienced a decline in performance due to market uncertainty, cash flow limitations, and disruptions to supply chains. Therefore, effective capital management to support company performance became crucial. This study aims to analyze the impact of working capital management (CCC) and capital structure (DER) on firm value (Tobin’s Q) through profitability (ROA) among manufacturing companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic from 2020 to 2022. The sample was selected using purposive sampling, resulting in a total of 118 companies. Data analysis includes descriptive statistics, normality tests, Robust Least Squares regression, coefficient of determination tests, partial tests, path analysis, and Sobel test. The results indicate that the independent variables CCC and DER do not have a direct significant effect on firm value during the Covid-19 pandemic. However, when profitability (ROA) is considered as a mediating variable, both CCC and DER show a negative impact on firm value. Furthermore, the study reveals a differing direct relationship between capital structure (DER) and firm value, where the relationship is positive.
The Influence of Underwriter Reputation and Firm Age on IPO Pricing Decision: A Study on Companies Conducting IPOs on the Indonesia Stock Exchange in 2021–2024 Nathan, Daniel; Sari, Prima Yusi
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65576

Abstract

This study aims to analyze the effect of underwriter’s reputation and firm age on IPO pricing decision among companies that went public on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. A quantitative approach was employed using multiple linear regression to examine the relationships between variables. The study’s sample consists of 229 companies that conducted IPOs within the specified period. The independent variables include underwriter’s reputation, categorized based on transaction volume rankings, and firm age, calculated as the difference between the year of establishment and the IPO year. The dependent variable is IPO pricing decision, represented by the natural logarithm of the offer price. Classical assumption tests and regression analyses were conducted to identify statistically significant influences. The results show that underwriter’s reputation has a positive and significant effect on IPO pricing decision, highlighting the importance of third-party credibility in reducing uncertainty and signaling firm quality to investors. In addition, firm age also has a positive and significant influence, indicating that older firms tend to be perceived as more stable and less risky. Meanwhile, the control variable, institutional ownership, does not show a significant impact. These findings are supported by the results of a difference test, which confirms a significant pricing disparity between companies employing reputable underwriters and those that do not.
Evaluasi Penerapan Whistleblowing System (Wise) Dalam Mencegah Kecurangan (Studi Kasus Pada Kantor Wilayah DJPB Provinsi Jawa Barat) Sulaeman, Iman; Yusi Sari , Prima
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.426

Abstract

This study aims to determine and analyze the application of the Whistleblowing System (WISE) in preventing fraud at the Regional Office of the Directorate General of Treasury of West Java Province based on indicators published by the National Committee on Governance Policy (KNKG) in its book entitled Guidelines for Whistleblowing System (WBS). Whistleblowing System is information submitted by whistleblowers regarding actions that are thought to be, are, or have committed violations by employees. The object of this research is the Regional Office of DJPb West Java Province. This research used a descriptive qualitative approach with data collection methods of interviews, observation, documentation, and literature study. The resource persons in this research consisted of 15 (fifteen) resource persons who came from internal and external of the Regional Office of DJPb of West Java Province. This research was conducted from October 2024 to January 2025. The data analysis technique used in this research is based on the Miles and Huberman model, consisting of data reduction, data presentation, and conclusion drawing. The credibility test used in this research is source triangulation. The results of this study indicate that the implementation of the Whistleblowing System at the Regional Office of DJPb West Java Province is well implemented with 87.5% fulfilling the elements in the Whistleblowing System Guidelines - SPP (Whistleblowing System).
Akuntabilitas dan Transparansi Pelaporan Kegiatan dan Laporan Keuangan di Perkumpulan Ruang Belajar Aqil Nurhuda; Prima Yusi Sari
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.497

Abstract

This study analyzes accountability and transparency in the activity reporting and financial statements of Perkumpulan Ruang Belajar Aqil, a non-profit organization in Malang City, with the aim of determining whether the reporting meets good principles of accountability and transparency. The research method used is descriptive qualitative with a combined data collection technique (triangulation) through observation, interviews, and documentation. Data analysis includes data reduction, data presentation, and conclusion. The results indicate that Perkumpulan Ruang Belajar Aqil has effectively implemented the principles of accountability and transparency, as reflected in systematic documentation in the Buku Induk, RBA Annual Report, and Financial Statements. To enhance accountability, it is recommended that the organization focus more on the details outlined in the ISAK 35 standard and use accounting software to ensure the security and accuracy of financial reports. Transparency is demonstrated through the dissemination of information on the website and social media. It is also recommended to broaden the information reach by posting accountability reports on bulletin boards and providing physical suggestion boxes and digital platforms. These findings provide insights into improving accountability and transparency in non-profit organizations and offer a model that can be adopted by similar organizations.
ANALISIS KONTRIBUSI PERTUMBUHAN DAN EFEKTIVITAS DIVIDEN BUMD TERHADAP HASIL PAD DI KABUPATEN KARAWANG Oktavianus, David; Sari, Prima Yusi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 8 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i8.2070

Abstract

Otonomi daerah merupakan prinsip dasar dalam sistem pemerintahan Indonesia. Pemerintah Daerah Kabupaten Karawang dapat memanfaatkan otonomi tersebut untuk meningkatkan dan mengoptimalkan Pendapatan Asli Daerah (PAD). Salah satunya dengan memperoleh pendapatan atas kontribusi Badan Usaha Milik Daerah (BUMD) melalui dividen, yang termasuk dalam PAD pada pos hasil pengelolaan kekayaan daerah yang dipisahkan. Penelitian ini bertujuan mengetahui kontribusi pertumbuhan dan efektivitas dividen BUMD terhadap hasil PAD di Kabupaten Karawang selama tahun 2018 hingga 2022. Metode penelitian yang digunakan yakni kualitatif deskriptif. Hasil penelitian menunjukkan pertumbuhan dividen BUMD tidak berhasil dengan rata-rata 23,28%, kontribusi terhadap PAD rata-rata 0,59% tergolong sangat kurang. Hasil kontribusi pertumbuhan dividen BUMD terhadap PAD menunjukkan tren fluktuatif selama 2018-2022. Sedangkan rata-rata tingkat efektivitas penerimaan dividen BUMD dalam lima tahun sebesar 134,66% dan tergolong sangat efektif. Hasil kontribusi efektivitas penerimaan dividen BUMD berpengaruh terhadap PAD, akan tetapi pengaruh kontribusi dividen BUMD masih tergolong minim. Maka dari itu, diperlukan upaya untuk meningkatkan kontribusi dividen BUMD, restrukturisasi manajemen BUMD, meningkatkan SDM melalui pelatihan, dan pengembangan sistem kinerja BUMD dengan mengadopsi teknologi terkini
Rasio Likuiditas dan NPL Terhadap Rasio Kecukupan Modal Setelah Implementasi BASEL III putri, yordian alvionita; Sari, Prima Yusi
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 7 No 1 (2019): EDISI MARET
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v7i1.1876

Abstract

Kemampuan bank dalam mencari sumber dana untuk membiayai kegiatannya digambarkan oleh rasio kecukupan modal atau capital adequacy ratio(CAR). Pada prinsipnya kebijakan Basel III memiliki tujuan untuk meningkatkan kemampuan sektor perbankan untuk menyerap potensi risiko kerugian. Semakin besar nilai CAR maka menggambarkan kemampuan bank dalam menyerap risiko besar. Penerapan manajemen risiko diperlukan untuk dapat mengatasi atau mengelola risiko yang selalu ada dalam aktivitas perbankan termasuk pengawasan internal berbasis risiko dan pengawsan kredit secara memadai, sehingga bank dapat terhindar dari kerugian yang pada akhirnya akan menggerus modal bank. Penelitian ini dilakukan bertujuan untuk mengetahui bagaimana pengaruh rasio likuiditas dan non-perfoming loan terhadap rasio kecukupan modal setelah implementasi basel III di Indonesia dengan periode penelitian selama tahun 2013-2017 pada objek penelitian yaitu bank umum konvensional. Dengan sampel sebanyak 1040 observasi yang dibagi menjadi 52 bank dalam 20 triwulan (5 tahun). Hasil penelitian ini adalah rasio likuiditas yang diproksikan dengan net stable funding ratio (NSFR) memiliki pengaruh positif dan signifikan terhadap rasio kecukupan modal dan non-perfoming loan yang diproksikan dengan npl_gross memiliki pengaruh yang negative dan signfikan terhadap rasio kecukupan modal.
The Effect of Financial Slack on Firm Performance with Lender’s Monitoring as a Moderating Variable Oke, Luthfiani Hamzah; Dewi, Tanzil Nanny; Prima, Yusi Sari
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5122

Abstract

This study investigates the effect of financial slack on corporate financial performance, by exploring the role of lender’s monitoring as a moderating variable. Using a quantitative approach and moderated regression analysis, data were collected from 273 non-financial companies listed on the Indonesia Stock Exchange in 2023. The study offers a theoretical contribution by testing the validity of agency theory in an emerging market context such as Indonesia, as well as a practical contribution in evaluating the effectiveness of creditor oversight as a managerial control tool over financial slack. Empirical results show that financial slack has a significantly negative effect on financial performance (ROA), indicating potential managerial dysfunction due to excess liquidity. Meanwhile, lender’s monitoring does not show a statistically significant moderating effect. This study highlights the limitations of external monitoring effectiveness in emerging markets and underscores the importance of adaptive and disciplined financial governance in managing slack resources.
FINANCIAL SUSTAINABILITY OF STATE UNIVERSITIES WITH LEGAL ENTITY (PTN-BH): CHALLENGES AND STRATEGIES FOR FINANCIAL INDEPENDENCE Islami, Putri; Wahyuni, Ersa Tri; Sari, Prima Yusi
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.13809

Abstract

This study analyzes the financial sustainability of State Universities with Legal Entity or in Indonesia called PTN BH  through case studies of two institutions with differing income profiles. Data were collected through in-depth interviews, field observations, and document analysis. Thematic analysis identified three main challenges: government funding cuts, limited flexibility in fiscal regulations, and constrained human resource capacity and institutional culture. Four key strategies were also identified, namely diversification, development of business units, non-degree education, and digitalization. Findings indicate that state universities with legal entity funding cuts forced University ABC to rely on internal cash reserves, while University XYZ accelerated the establishment of university-owned enterprises. University ABC was more prepared in managing non-state funds and implementing risk-based governance, whereas University XYZ continued to face challenges in integrating commercial and academic functions. While University ABC had developed a medium-term strategic approach centered on industrial partnerships, University XYZ was only beginning institutional reforms toward a more autonomous financial system. Based on this analysis, it is concluded that the financial sustainability of PTN-BH is not yet fully secured. University ABC appears to be institutionally and financially more stable, while the sustainability of University XYZ remains in a transitional phase and faces greater structural risks.
Co-Authors Agita Eka Yuliani Ardy Primawan Azka Raga, Ridha Cempaka, Adisti Gilang Citra Sukmadilaga Dini Rosdini DODDY PRIMAYUDIA Ersa Tri Wahyuni Hamzah Ritchi Harry Suharman Harsono, Khaerunisa Indra Komara Islami, Putri Khalifah Syafitri Lydia Natalia mutmainah Nanny Dewi Tanzil Nathan, Daniel Noer Fitri Evayanti Nurhuda Oke, Luthfiani Hamzah Oktavianus, David Prakosa, Atang putri, yordian alvionita Sari, Dinda Puspita Sulaeman, Iman Tettet Fitrijanti yordian alvionita putri